An inexperienced bookkeeper prepared the following trial balance that does not balance. Prepare a correct trial balance, assuming all account balances are normal.

Trial Balance December 31, 2017 Debit Cash $22,540 Prepaid Insurance Accounts Payable Unearned Service Revenue 3,820 Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense 12,090 Rent Expense $38,450 SHERIDAN COMPANY Trial Balance Debit Credit 5,040 4,240 10,000 6,600 7,510 27,140 4,620 $65,150 Credit